1. Analysis of factors affecting tax revenues
- Author
-
Veselý, David, Kubátová, Květa, and Kostohryz, Jiří
- Subjects
Structure of taxation ,Korelační analýza ,Regresní analýza ,Regression analysis ,Daňový mix ,Faktory s vlivem na daňový výnos ,Tax revenues ,Tax quota ,Factors with effect to tax revenues ,Daňová kvóta ,Daňový výnos ,Correlation analysis - Abstract
This diploma thesis is focused on analysis of factors affecting tax revenues in the Czech Republic. The theoretical part is dedicated to dividing taxes according to the type, discusses their functions and their principles, as well. After that the summary of previous investigations of factors with potencial effects to tax revenues is presented. The practical part begins with comparation of tax quota and its structure between the Czech Republic and selected European Union member countries. The main part is represented by the correlation and regression analysis of selected factors. As the result of this analysis the evaluation of their real effect is done.
- Published
- 2012